I think the comment at the start of the file is wrong, since it speaks about varpool_finalize_variable, but there's no such function (not even mentioned in CLs). I'd say the author meant varpool_finalize_decl.
2012-07-13 Marek Polacek <pola...@redhat.com> * cgraphunit.c: Rename varpool_finalize_variable to varpool_finalize_decl in a comment. --- gcc/cgraphunit.c.mp 2012-07-13 13:49:41.071591575 +0200 +++ gcc/cgraphunit.c 2012-07-13 13:49:50.715613502 +0200 @@ -34,7 +34,7 @@ along with GCC; see the file COPYING3. (There is one exception needed for implementing GCC extern inline function.) - - varpool_finalize_variable + - varpool_finalize_decl This function has same behavior as the above but is used for static variables. Marek